The tariff classification of a girl’s knit pullover and woven skirtall from Macau

PD G85722 February 9, 2001 CLA-2-61:LA:S:T:1:2:G04 G85722 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6211.42.0081 Mr. Ray Meighan Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a girl’s knit pullover and woven skirtall from Macau Dear Mr. Meighan: In your letter dated January 11, 2001, you requested a tariff classification ruling. The submitted samples, which will be imported together as style 442, are a girl’s knit pullover and woven skirtall. The pullover is constructed from 100% cotton finely knit fabric and features a turtleneck, long hemmed sleeves and a hemmed bottom. The skirtall is constructed from 100% cotton woven corduroy fabric. The skirtall extends from the shoulders to the knees and features a bib front with a patch pocket, a significantly high (built-up) rise in the back with permanently attached shoulder straps that attach to the front bib with metal buttons, two metal button closures at each side, a gathered waist, two patch pockets in back, and a hemmed bottom. The pullover and skirtall will be imported in girls’ sizes 2T to 4T. Your samples will be returned as requested. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’. The rate of duty will be 17.8% ad valorem. The applicable subheading for the skirtall will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: other. The rate of duty will be 8.2% ad valorem. The pullover falls within textile category designation 339 and the skirtall falls within textile category designation 359. As products of Macau, the pullover is subject to a visa requirement and quota restraints based upon international textile trade agreements and the skirtall is subject to a visa requirement based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport